持有待售资产后续列报是什么_2023年ACCA考试FR知识点
每个人都会碰上低谷的时候，而在这段时间，我们只需要做的事就是，坚持补充能量，寻求方法，然后再好好崛起。今天整理了accaFR科目Presentation of Non-current assets held for sale/disposal group(持有待售资产后续列报)相关知识点，具体内容如下。
【内容导航】
Presentation of Non-current assets held for sale/disposal group-持有待售资产后续列报
【知识点】
Presentation of Non-current assets held for sale/disposal group-持有待售资产后续列报
Presentation of Non-current assets held for sale/disposal group-持有待售资产后续列报
A non-current asset (or disposal group) classified as held for sale should be presented separately from other assets in the statement of financial position. The liabilities of a disposal group should be presented separately from other liabilities in the statement of financial position.
Assets and liabilities held for sale should not be offset.
IFRS 5 requires non-current assets or disposal groups held for sale to be shown as a separate component of current assets/current liabilities.
好好努力，你才可能变成自己所想的那种人，走自己想走的那条路。以上就是为大家整理的FR科目考试知识点了，2023年6月acca考试报名已开始，想要参加考试的同学需抓紧时间报名。
注：以上内容来自王茜老师基础精讲班第43讲
(本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载)
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